契约理论与企业会计政策的选择

本文认为,现代企业的契约性特征决定了企业会计政策本质上是一种经济利益乃至政治利益博弈规则的契约安排。文章从契约理论的角度对企业会计政策的选择问题进行研究,认为企业会计政策选择并没有改变企业存续期间的真实财务状况、经营业绩和现金流量状况,主张完善契约应把会计政策选择控制在企业各利益相关者可以接受的范围之内。

The Contract Theory and the Selection of Accounting Policies

Modern enterprises are cooperated by contracts.This determines that in essence the accounting policy is a contractual arrangement of principles of economic interests and even political interests games.The selection of accounting policies changes neither the real accounting situation of an enterprise nor the cash flow of it,so the contract should be perfected and therefore the selection of accounting policies will within the limits of being commonly accepted by parties interested of the enterprise.